Interestingly, the Yanks also had not surrendered on obtaining infielder Wilson Betemit, although he was traded on Friday from the Braves to the Dodgers.

The Yanks had grown more encouraged yesterday about completing a deal as the prices for their top targets dropped, with their most prized prospects – notably Philip Hughes and Jose Tabata – no longer being requested.

Both the Phillies and Pirates have backed off their insistence on the Yanks’ top-tier prospects and were sifting through their second-level prospects. Scott Proctor is a coveted chip for many potential trade partners, but the Yanks weren’t sure about moving him. Proctor is a piece the Phillies have long been interested in, and the Yanks might see Torres or Hernandez as a way to replace him.

Reached late last night, Yankee GM Brian Cashman said no deal of any type had been consummated. At 1 a.m., Abreu’s agents said that they had yet to be contacted by Phillies’ officials to bless any deal to any team. Abreu has complete no-trade protection, and no deal for him can be finalized without his approval.

The Phillies have decided to make a concerted effort to land the lefty slugger, despite a hefty contract in which he’ll earn $13 million this season, $15 million next season and a $2 million buyout for 2008.

Abreu owns a condo in New York City. His agent, Peter Greenberg, previously said that financial concessions would need to be made for Abreu to accept any deal – presumably the exercising of Abreu’s option.

The 32-year-old was missing from yesterday’s starting lineup, although he told reporters manager Charlie Manuel gave him the day off a few days ago because tough lefty Dontrelle Willis started for Florida.

As reported on MLB.com, Abreu called the Yankees “one of the best teams in baseball.”

“There’s been a lot of rumors and talk,” he added. “You just have to keep playing. I’ve been here [in Philly] since ’98. I have a house here. I like Philly. But it’s a business. I don’t really want to go.”

The Yankees’ focus had narrowed to the Phillies and Pirates over the previous day. And with momentum on their side in discussions with the two Pennsylvania teams, team officials barely had time to come up for air. Cashman was in afternoon meetings and told The Post he was “sticking to the phones and going after it.”

Manager Joe Torre said during the day, “You’re always concerned about something that would sort of upset the balance. But you still have to make a decision on, ‘Is this going to help us?’ “